A company has 1000000 warrants outstanding at the beginning of the year, each convertible into one share of stock with an exercise price of $ 50. No new warrants were issued during the year. The average stock price during the period was $60, and the year-end stock price was $45. What adjustment for these warrants should be made, under the treasury stock method, to the number of shares used to calculate basic and diluted earnings per share (EPS) Basic EPS Diluted EPS （）①A. 0 166667 ②B. 166667 200000 ③C. 166667 166667

A. ①

B. ②

C. ③

下列关于企业全面风险管理的相关表述中，错误的有（）。

A.企业全面风险管理需要企业治理层、管理层和所有员工共同参与

B.全面风险管理既要管理纯粹的风险，也要管理机会风险

C.全面风险管理与企业战略联系不紧，目的是转移或避免风险

D.全面风险管理是企业系统的、有重点的、持续的行为